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U.S. v. STEPARD

No. CIV-93-0919-PHX-EHC.

876 F.Supp. 214 (1994)

UNITED STATES of America, Plaintiff, v. Joseph G. STEPARD, and Malania M. Stepard; Jimmy C. Chisum d/b/a Jimmy C. Company, in his capacity as trustee of Jo-Mal Trust; International Tax Strategies, in its capacity as trustee of Betach LTO1 Trust and Chacah LTO1 Trust, Defendants.

United States District Court, D. Arizona.

October 4, 1994.

Attorney(s) appearing for the Case

Daniel G. Knauss, U.S. Attorney's Office, Phoenix, AZ and Brian J. Feldman, U.S. Dept. of Justice, Tax Div., Washington, DC, for the U.S.

Malania M. Stepard, pro se.

Joseph G. Stepard, pro se.

Jimmy C. Chisum, pro se.

ORDER

CARROLL, District Judge.

On May 13, 1993, Plaintiff filed a complaint pursuant to 26 U.S.C. §§ 7401 and 7403, seeking to reduce to judgment outstanding federal income tax liabilities assessed against Defendants Joseph and Malania Stepard (hereinafter "Stepards") and to foreclose various tax liens against real property owned by the Stepards. The complaint also names Defendants Jimmy C. Chisum (hereinafter "Chisum") and International Tax Strategies...

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